Beruflich Dokumente
Kultur Dokumente
ANNEX A-2
LOCAL DISTILLED SPIRITS BRANDS PRODUCED FROM SAP
OF NIPA, COCONUT, ETC. COVERED BY SECTION 141 [b]
BRAND/TYPE
OF SPIRITS
SIZE
[All in 750 ml.
/Bottle]
B
PROOF C
D
A
LITER
RETAIL VAT
PROOF
PER
PRICE [10%]
BOTTLE
E
EXCISE
TAX
PER
BOTTLE
[bx8.00]
F
PERCENTAGE
EXCISE TAX IN
RELATION TO
RETAIL PRICE
[e/c]
G
NET RETAIL
PRICE
[EXCLUDING
VAT
AND
EXCISE TAX]
Emperador
Brandy
187ml
375 ml
750 ml
80
80
80
P 0.150
0.300
0.600
P12.50
19.50
38.50
P 1.25 1.200
1.95
2.400
3.85
4.800
9.60%
12.31%
12.47%
P 10.05
15.15
29.85
Napoleon VSOP
375 ml
750 ml
84
84
0.315
0.630
71.00
145.00
P 7.10 2.520
14.50 5.040
3.55%
3.48%
61.38
125.46
84
0.315
18.50
1.85
2.520
13.62%
14.13
VOS Brandy 5
375 ml
years
80
0.300
19.00
1.90
2.400
12.63%
14.70
VOS
Brandy
375 ml
Special Edition
00
0.300
17.50
1.75
2.400
13.71
13.35
187 ml
375 ml
750 ml
80
80
80
0.149
0.300
0.600
12.25
21.00
42.00
1.23
2.10
4.20
1.192
2.400
4.800
9.73%
11.43%
11.43%
9.83
16.50
33.00
Manila Tondena
750 ml
Rhum
80
0.600
44.50
4.45
4.800
10.79%
35.25
Manila Tondena
750 ml
Gold
80
0.600
44.50
4.45
4.800
10.79%
35.25
Gilbey's Gin
1 liter
750 ml
90
0.900
0.675
114.50
89.50
11.45 7.200
8.95
5.400
6.29%
6.03%
95.85
75.15
Tanduay ESQ
375 ml
750 ml
65
0.243
0.467
11.50
23.00
1.15
2.30
1.944
3.736
16.90%
16.24%
8.41
16.96
Tanduay White
375 ml
750 ml
80
0.300
0.600
11.50
23.00
1.15
2.30
2.400
4.800
20.87%
20.87%
7.95
15.90
Rhum 375 ml
750 ml
65
0.240
0.487
11.50
23.00
1.15
2.30
1.920
3.896
16.70%
16.94%
8.43
16.80
White
Whiskey
Tanduay
65
Castle
ANNEX A-3
DISTILLED SPIRITS BRANDS PRODUCED FROM GRAINS,
CEREALS AND GRAINS COVERED BY SECTION 141 [b]
B
PROOF
BRAND/TYPE
OF
A
LITER
SPIRITS
TYPE
PROOF PER
[All in 750 ml. /Bottle]
BOTTLE
[ax.75]
I. Premium
Priced]
Martell
Johnny Walker
Label
Carlos
Old
Swing
Glenlivet
Johhny Walker
C
RETAIL
PRICE
[PhP]
E
D
EXCISE
VAT
TAX
[10%]
PER
[PhP]
BOTTLE
[HighXO
Whisky
Blue
Whisky
Whisky
I
Whisky
Parr
Whisky
Whisky
Whisky
Whisky
George Whisky
Whisky
Club Whisky
Regal Whisky
G
NET RETAIL
PRICE
[EXCLUDING
VAT
AND
EXCISE TAX]
[PhP]
5.143%
5.529%
18.982%
22.765%
22.765%
23.665%
24.188%
2,970.00
2,956.50
673.43
571.50
571.50
542.39
526.50
11.647%
12.000%
13.790%
13.469%
15.236%
605.48
585.00
534.69
511.38
474.75
(b x P300)
80
86
80
86
86
86
86
0.600
0.645
0.600
0.645
0.645
0.645
0.645
3,500.00
3,500.00
948.25
850.00
850.00
817.65
800.00
350.00
350.00
94.83
85.00
85.00
81.77
80.00
F
PERCENTAGE
EXCISE TAX
IN RELATION
TO
RETAIL
PRICE [e/c]
180.00
193.50
180.00
193.50
193.50
193.50
193.50
(b x P150)
80
80
86
80
86
0.600
0.600
0.645
0.600
0.645
772.75
750.00
701.60
668.20
635.00
77.28
75.00
70.16
66.82
63.50
90.00
90.00
96.75
90.00
96.75
Cutty
Black
Asbach
Something
Famous
Balantines
Bush
J&B
Red
Jim
Black
and
White Rose
Sark
Label
Urali
Special
Gruise
Mills
Label
Beam
White
Whisky
Whisky
Brandy
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
86
86
70
86
86
86
86
86
86
86
86
86
0.645
0.645
0.525
0.645
0.645
0.645
0.645
0.645
0.645
0.645
0.645
0.645
632.50
620.00
480.00
450.00
426.00
423.50
416.50
405.50
370.00
360.00
340.00
330.00
63.25
62.00
48.00
45.00
42.60
42.35
41.65
40.55
37.00
36.00
34.00
33.00
96.75
96.75
78.75
96.75
96.75
96.75
96.75
96.75
96.75
96.75
96.75
96.75
15.296%
15.605%
16.406%
21.500%
22.711%
22.845%
23.229%
23.859%
26.149%
26.875%
28.456%
29.318%
472.50
461.25
353.25
308.25
286.65
284.40
278.10
268.20
236.25
227.25
209.25
200.25
ANNEX A-4
DISTILLED SPIRITS BRANDS PRODUCED FROM GRAINS,
CEREALS AND GRAINS COVERED BY SECTION 141 [b]
B
BRAND/TYPE OF
PROOF
SPIRITS
A
LITER
TYPE
[All in 750 ml.
PROOF PER
/Bottle]
BOTTLE
[ax.75]
C
RETAIL
PRICE
[PhP]
D
VAT
[10%]
[PhP]
E
EXCISE
TAX
PER
BOTTLE
(bx75.00)
F
PERCENTAGE
EXCISE TAX
IN RELATION
TO
RETAIL
PRICE [e/c]
G
NET RETAIL
PRICE
[EXCLUDING
VAT
AND
EXCISE TAX]
[PhP]
300.00
290.00
276.50
275.00
269.50
267.00
264.00
235.00
225.00
220.00
180.00
178.00
161.00
155.00
142.00
86.60
30.00
29.00
27.65
27.50
26.95
26.70
26.40
23.50
22.50
22.00
18.00
17.80
16.10
15.50
14.20
8.66
48.38
48.38
47.25
48.38
40.50
45.00
45.00
40.50
48.38
45.00
45.00
45.00
45.00
45.00
45.00
50.63
16.125%
16.681%
17.089%
17.591%
15.028%
16.854%
17.045%
17.234%
21.500%
20.455%
25.000%
25.281%
27.950%
29.032%
31.690%
58.458%
221.63
212.63
201.60
199.13
202.05
195.30
192.60
171.00
154.13
153.00
117.00
115.20
99.90
94.50
82.80
27.32
III.
Standard
[Low-Priced]
Vat
69
White
Mackay
Napoleon
Passport
Scotch
Fundador
Scottish
Leader
Smirnoff
Veterano Osborne
Cossack
Borzoi
Vonnie
Clyde
John
Lint
Loyal
Lodge
Wolfschmt
Rossia
Gordon Gin
Whisky
Whisky
Brandy
Whisky
Brandy
Whisky
Vodka
Brandy
Vodka
Vodka
Whisky
Whisky
Whisky
Vodka
Vodka
Gin
86
86
84
86
72
80
80
72
86
80
80
80
80
80
80
90
0.645
0.645
0.630
0.645
0.540
0.600
0.600
0.540
0.645
0.600
0.600
0.600
0.600
0.600
0.600
0.675
ANNEX C-1
MFTR
BRAND
VOLUME
IN 1995
VALUE
REMOVALS
LITERS
TOTAL
1,396,261,167 33,575,374,605
5,282,317
High Priced Brands
4,452,245
226,449,791
192,603,181
183,723,856
5,034,223
3,845,102
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
San
Corp
San
Corp
San
Corp
San
Corp
San
RETAIL
RETAIL CURRENT PRICE
BNP
PRICE AVT/liter Net
of
VAT
PRESENT
SYSTEM
COMPUTED
REVENUE
WITH
AVT at 60%
10,212,549,435
67,018,843
56,657,798
20.87 42.59
30.83 61.23
33.18 68.36
12.52
18.50
19.91
38.72
55.66
62.15
54,017,143
1,520,873
1,119,782
830,071
33,846,609
14,231,087
9,887,763
9,727,759
Medium
Brands
827,707,258
21,927,005,768
6,712,345,854
825,223,084
21,855,616,400
6,690,812,931
3,267,086
3,661,966
12,687,200
590,684,383
211,551,120
203,136
3,168,193
106,801,054
101,857,731
352,894,975
16,007,546,772
5,195,695,507
5,500,923
85,319,437
Priced
10,361,046
22.38 43.48
20.67 40.39
18.93 37.71
15.60
13.17
13.17
13.83
12.63
13.92
13.00
32.69
27.82
27.82
27.10
24.56
27.08
26.93
13.43
12.40
11.36
9.36
7.90
7.90
8.30
7.58
8.35
7.80
39.53
36.72
34.28
29.72
25.29
25.29
24.64
22.33
24.62
24.48
4,395,010
3,036,099
2,929,936
30,579,929
28,936,855
100,254,254
4,901,499,008
1,603,134,387
1,696,592
24,711,905
Corp
Blue Ice
San Miguel
Corp
San Miguel
Corp
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
2,484,174
71,389,368
1,126,097
415,200
2,820
940,056
29,706,446
11,550,864
78,452
30,053,606
21,532,923
13.28
12.68
12.68
16.63
26.38
27.82
27.82
31.97
7.97
7.61
7.61
9.98
23.98
25.29
25.29
29.06
8,972,743
3,158,842
21,455
9,379,884
11,421,919,046
3,433,184,738
307,416,589
6,618,046,421
1,941,124,041
79,947,787
(6)
98,879,013
ml
122,840,772
4,975,407
ml.
773,610
1,525,403,776
2,124,909,989
2,840,078,649
112,344,698
15,309,309
255,855,003
4,803,872,625
84,548,154
2,921,472
6,243,666
144,457,494
773,712
192
9,330,722
4,682,658
241,614
1,525,248
1,130,072
1,583,586,923
59,451,955
124,873,320
2,646,461,290
15,474,240
3,763
204,156,196
109,199,585
5,436,315
32,030,208
23,198,831
1,137,091,919 28,666,266,002
% to Total
81.44%
85.38%
259,169,249
4,909,108,603
% to Total
18.56%
14.62%
Miguel
Gold Eagle 320
Miguel (24)
Mucho 750 ml.
Miguel Red Horse 500
(12)
Miguel RH Stallion 330
(24)
Miguel Texas
Asia
Brewery, Inc.
Asia
Brewery, Inc.
Asia
Brewery, Inc.
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
Asia
Brewery, Inc
ml.
9.92
9.42
11.78
11.33
9.37
19.08
21.49
23.12
22.58
19.79
5.95
5.65
7.07
6.80
5.62
17.35
19.54
21.02
20.53
17.99
475,849,228
558,864,181
868,238,576
33,822,819
4,349,235
1,492,060,697
9.62
10.13
9.28
9.70
9.28
9.28
10.13
11.48
11.37
10.13
9.72
18.73
20.35
20.00
18.32
20.00
19.60
21.88
23.32
22.50
21.00
20.53
5.77
6.08
5.57
5.82
5.57
5.57
6.08
6.89
6.82
6.08
5.83
17.03
18.50
18.18
16.65
18.18
17.82
19.89
21.20
20.45
19.09
18.66
48,011,944
17,756,707
34,764,732
840,742,615
4,308,028
1,069
56,712,128
32,254,148
1,648,291
9,270,457
6,590,577
ANNEX C-2
MFTR
RETAIL
PRICE
NET OF
ST
VAT
AND
AVT
BRAND
MAX
FIRST YEAR
%
INCREMENT
REVENUE
INCREASE
REVENUE
COLLECTION
TOTAL
High
Brands
Priced
RPT in cans
San Miguel
330ml
(24)
Corp.
Premium
26.20
San Miguel
Bottles 355ml 37.17
Corp.
(24)
42.24
San Miguel
Premium Can
Corp.
330ml (24)
Asia
Brewery,
Inc.
11,414,082,751
1,201,533,316
67,261,844
243,001
56,657,798
54,017,143
1,520,873
1,119,762
0
0
0
10,604,046
243,001
4,395,010
3,036,099
3,172,937
0
0
243,001
Asia
Brewery,
Inc.
Asia
Brewery,
Inc
Cans
330ml
(24)
Beer In Cans
330ml (24)
Medium Priced
Brands
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Carlsberg Beer
330 ml. (24)
Carlsberg Draft
Keg 30 liters
Carlsberg Draft
Keg 15 liters
Labatt Ice Beer
330 ml.
Low
Brands
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
San Miguel
Corp.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
Asia
Brewery,
Inc.
20.36
17.38
17.38
16.34
14.75
16.27
16.68
16.01
17.68
17.68
19.09
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.36
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.98
0.00%
17.69%
17.69%
12.08%
22.72%
11.35%
19.23%
16.72%
22.24%
22.24%
0.00%
Priced
Beer
Pale
Pilsen
320ml
(24)
Stag
Beer
320ml
(24)
Manila
Beer
Litro 1000ml
(6)
Beer
Macho
1000ml
(6)
Super
Max
1000ml
(6)
Admiral Beer
500ml
(6)
Stag
Beer
330ml
(24)
Colt 45 500ml
Colt 45 1000ml
Stag
Jumbo
Beer 750
11.39
13.88
13.95
13.73
12.37
11.26
12.42
12.61
10.83
12.61
12.25
13.81
14.31
13.63
13.01
12.83
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
7.07
6.80
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
5.85%
11.46%
0.00%
0.00%
12.06%
9.15%
3.65%
13.15%
8.25%
13.15%
13.15%
3.65%
0.00%
0.00%
3.65%
8.02%
7,698,510,882
986,165,028
7,674,770,708
983,957,777
30,579,929
34,056,284
117,990,960
5,493,364,759
1,967,425,416
1,889,165
29,464,195
0
5,119,428
17,736,706
591,865,751
364,291,029
192,573
4,752,290
23,740,174
2,207,251
10,472,705
3,861,360
26,226
9,379,884
1,499962
702,518
4,771
0
3,648,310,025
215,125,287
2,033,543,979
92,419,938
503,671,058
622,937,782
868,238,576
33,822,819
4,873,743
27,821,830
64,073,600
0
0
524,508
1,614,766,046
122,705,349
532,653,370
18,405,274
39,335,096
910,082,212
4,874,386
1,210
58,783,548
32,254,148
1,648,291
9,609,062
7,119,450
44,641,425
648,567
4,570,364
69,339,597
566,357
141
2,071,420
0
0
338,605
528,873
Asia
Brewery,
Inc.
San
Miguel
Corp.
% to Total
Asia Brewery,
Inc.
% to Total
9,764,972,484
85.55%
1,649,110,266
14.45%
1,076,377,715
89.58%
125,155,601
10.42%
ANNEX D
1997
Cigarette Year 1
CURRENT
AVT
/Pack
(Php)
MANUFACTURER BRANDS
Grand Total
50
NET RETAIL OF
VAT & EXT
per pack
(Php)
1.00
55%
Camel
KS
Salem M 100
Salem M King
Winston Lts.
Fortune
Fortune
Fortune
Fortune
Fortune
La
La
La
La
La Suerte
Tobacco
Tobacco
Tobacco
Tobacco
Tobacco
Suerte
Suerte
Suerte
Suerte
5.34
6.96
KS
Winston Red KS 5.34
5.85
Marlboro Lts.
5.85
6.51
KS
6.51
Marlboro Lts.
6.51
6.26
M
KS 7.45
4.71
4.67
4.82
5.44
5.55
6.82
6.84
6.78
7.39
7.48
Marboro Red KS
Phillip Morris KS
Phillip Morris M
100's
No. of Brands
10
Subtotal
6.24
6.05
3.49
3.25
4.85
3.69
3.49
3.21
3.25
3.25
3.25
2.54
5.51
4.56
7.37
5.86
5.66
6.33
5.37
5.29
6.29
7.00
3.40
5.92
Tobacco Boss
KS 0.90
Tobacco Champion Lts.
0.90
Tobacco
0.95
Tobacco
0.84
Tobacco KS
0.76
4.10
4.45
4.77
3.93
4.46
45%
Champion Int'l.
Champion M 100
Hope Lux.
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Sterling Tobacco
M
Hope Lux.
M
Mark
Mark
More
Int'l.
100's
KS
M 100's
M King
Premium
More Premium M
100's
Montreal F King
Bowling Green M
100's
No. of Brands
10
Subtotal
20%
Fortune
Fortune
Fortune
Fortune
Fortune
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
Fortune
Tobacco
La
Suerte
La
Suerte
La
Suerte
Sterling
Tobacco
Sterling
Tobacco
Sterling
Tobacco
Sterling
Tobacco
Sterling
Tobacco
Sterling
Tobacco
Anglo
American
Anglo
American
Anglo
American
Anglo
American
Anglo
American
Anglo
American
Mighty
Corp
Mighty
Corp
Mighty
Corp
Mighty
Corp
Mighty
Corp
Mighty Corp
Champion
MK 0.78
Evergreen M 100's 0.78
Fortune Int'l.
0.90
0.84
0.84
M
KS 0.78
Jackpot M 100's 0.93
Liberty M 100's 0.90
Peak M 100's 0.90
Plaza M 100's 0.64
Westpoint
KS 0.89
Winter M 100's 0.72
Cannon M 100's 0.64
Cannon M KS 1.09
Forbes
KS 0.92
Miller Int'l.
0.41
0.41
M
100's 0.41
0.63
Morgan Int'l.
0.46
0.51
M
100's 0.46
Stork Int'l.
0.44
0.45
0.46
M
100's
0.50
Stork Special Lts.
0.47
3.99
4.47
4.03
4.89
4.89
3.99
6.15
5.01
5.14
4.58
7.43
4.28
4.61
4.64
4.80
3.80
3.91
4.25
3.46
2.89
3.28
3.41
2.60
2.81
3.02
3.11
3.39
M
100's
Union American
Blend
Union
KS
Asia Boston KS
Canadian Club M
100's
Navy Club KS
Rambo M 100's
Spotlight M 100's
Triple A Freedom
M
100's
Blue Seal M 100's
Gallo
KS
L.A.
Special M 100's
Marvel M 100's
Marvel Red KS
Right M 100's
No. of Brands
32
Subtotal
0.69
4.20
ANNEX B
D
PERCENTAGE
OF
EXCISE
TAX
IN
RELATION TO
RETAIL
PRICE
(e/a)
E
NET
RETAIL
PRICE
[excluding
VAT and
Excise
Tax]
17.05%
28.04%
17.42%
28.04%
17.24%
1,284.00
663.00
416.60
663.00
422.00
17.00 12.00
17.00 12.00
7.06%
7.06%
141.00
141.00
38.50 24.00
6.23%
322.50
C
A
B
EXCISE
RETAIL VAT TAX
PRICE (10%) PER
BOTTLE
BRAND/TYPE/SIZE
Sparkling Wines/Champagnes
[Regardless of Proof]
Mumm Cordon Rouge Vintage
[All in 750 ml. /Bottle]
(700
Mumm Cordon Rouge R.
(375
Perrier
Jouet
(700
Perrier Jouet (375 ml)
1,760.00
ml) 1,070.00
574.00
1070.00
580.00
ml)
ml)
176.00
107.00
57.40
107.00
58.00
300.00
300.00
100.00
300.00
100.00
Still Wines
14% or less proof
B&G Partager Blanc (750 ml) 170.00
B&G Partager (750 ml)
170.00
More than 14% proof
B&G Chardonnay (750 ml) 385.00
B&G Cabernet
B&G Partager St.
(750
ml) 385.00
495.00
310.00
275.00
Emillion
(750
ml) 616.00
B&G Partager Medoc (750 ml) 655.00
B&G Partager Beaujolais (750 500.00
ml)
B&G Partager Chablis (750 ml)
B&G Partager Poeirlly Fuisse
(750
ml)
B&G Chateau Neuf du Pape
(750 ml)
38.50
49.50
31.00
27.50
61.60
65.50
50.00
24.00
24.00
24.00
24.00
24.00
24.00
24.00
6.23%
4.85%
7.74%
8.73%
3.90%
3.66%
4.80%
322.50
421.50
255.00
223.50
530.40
565.50
426.00